Ireland: Adviser registration | Research Credit Integrity Alliance

This page sets out who may prepare a research and development (R&D) corporation tax credit claim for a company in Ireland, and what registration Revenue requires of people who act for taxpayers. Revenue's rules on agents apply to all taxes, not only to the R&D credit.

No approval or licensing system

Revenue states that it does not operate any system for approving tax agents or advisers.1 Its guidelines for agents remind agents and advisers not to suggest in advertising, on websites or in correspondence that they are endorsed or approved by Revenue or linked with it, for example by using the Revenue logo or descriptions such as "approved tax agent" or "registered tax agent".1

A company does not need a tax agent. Revenue's guidance for new businesses states that it is not necessary to have one, although an agent can advise the business, submit returns on its behalf and have access to its Revenue Online Service (ROS) account.2 The R&D credit itself is claimed by the company in its corporation tax return.3

The official sources reviewed contain no qualification, examination or membership requirement for a person who prepares an R&D claim for a fee.14

The Tax Advisor Identification Number (TAIN)

An agent or adviser must have a TAIN before they can represent any Revenue customer.1 Revenue explains that, for confidentiality reasons, it can only give details of a taxpayer's affairs to an authorized person who is on record as the taxpayer's agent or adviser.1 The TAIN gives agents access to functions in ROS, including filing returns, making payments, submitting notifications or applications and making enquiries on behalf of clients.1

What the application asks for

The TAIN application form asks for:

the name and address of the advisory practice;
the applicant's PPSN, or the tax registration number of the practice;
email and phone contact details;
the capacity in which the applicant represents clients, with the options of accountant, solicitor, bookkeeper or intermediary for the Import One Stop Shop.4

The applicant must send a completed Agent Link Notification form for one client with the application, and must declare that they have read Tax and Duty Manual Part 37-00-04b and will comply with Revenue's guidelines for agents.4 The form states that TAINs are registered at the discretion of Revenue and may be withdrawn at any time.4

What a TAIN does not mean

Revenue states that the TAIN, together with a client link form, is the process by which a taxpayer authorizes an entity to act as its agent or adviser. Neither a TAIN nor a tax clearance certificate is an approval or endorsement by Revenue of an entity's conduct, experience or abilities, and neither should be represented as such.1

Linking an agent to a client

An agent can act for a client only once a link is in place. Revenue launched an online agent and adviser e-linking process at the end of March 2025, under which the agent sends the client a linking request through ROS or myAccount.2 A client who is not registered for ROS or myAccount can use a paper Agent Link Notification form.2

The link notification must include the client's name, address and tax registration number, the taxes for which the agent acts, and the agent's TAIN.1 Agents must keep a copy of the signed mandate for six years.1 Revenue notifies the client directly when a link is created or cancelled, and a taxpayer can end an agent link.1

Where an agent submits returns or claims for a client, Revenue's guidelines require the agent to keep a record of the client's explicit permission to submit that return or claim. The guidelines also state that agents should ideally have, or have seen, verified supporting documentation before submitting any claim or return.1

Other obligations on people who act for companies

Obligation	Source	What it requires
Anti-money laundering supervision	Revenue guidelines for agents	An agent or adviser who provides tax advice or tax returns and is not already regulated by a designated competent authority for anti-money laundering purposes falls under the supervision of the Anti-Money Laundering Compliance Unit of the Department of Justice.1
Reporting certain offences	Section 1079 TCA 1997	A person who, for reward, assists or advises a company in preparing documents likely to be used for tax purposes is a "relevant person". If they become aware of certain material tax offences by the company, they must tell the company and ask it to rectify the matter or report it, and may have to stop acting.5
Penalties for assisting incorrect returns	Sections 1055 and 1078 TCA 1997	Penalties and criminal offences for deliberately or knowingly assisting in incorrect returns apply to any person.5
Referral to a professional body	Section 851A TCA 1997	Revenue may disclose information to a professional body where an agent's work does not meet that body's standards.6

Summary

Question	Position in the sources reviewed
Must an R&D claim preparer be licensed or approved?	Revenue operates no approval system1
Must an agent register with Revenue?	An agent needs a TAIN to represent a client1
Does a TAIN signal Revenue approval?	No, Revenue states it is not an endorsement1
Can Revenue withdraw a TAIN?	Yes, at its discretion4

Sources

Revenue Commissioners, Tax and Duty Manual Part 37-00-04b, Guidelines for Agents or Advisors acting on behalf of taxpayers (last reviewed September 2026), sections 1, 2, 4, 5, 12 and 21. https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-37/37-00-04b.pdf (accessed 11 October 2026). Back
Revenue Commissioners, Do you need a tax agent? https://www.revenue.ie/en/starting-a-business/starting-a-business/do-you-need-a-tax-agent.aspx (accessed 11 October 2026). Back
Revenue Commissioners, Research and Development (R&D) Corporation Tax credit: How to claim (published 18 July 2025). https://www.revenue.ie/en/companies-and-charities/reliefs-and-exemptions/research-and-development-rd-tax-credit/how-to-claim.aspx (accessed 11 October 2026). Back
Revenue Commissioners, Application for a TAIN, Tax Agent Identification Number / Transaction Advisor Identification Number, form and declaration. https://www.revenue.ie/en/starting-a-business/documents/application-form-tain.pdf (accessed 11 October 2026). Back
Revenue Commissioners, Notes for Guidance, Taxes Consolidation Act 1997, Finance Act 2025 edition, Part 47, sections 1055, 1078(2) and 1079. https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/tca/part47.pdf (accessed 11 October 2026). Back
Revenue Commissioners, Code of Practice for Revenue Compliance Interventions (effective 1 May 2022), section 1.5.4. https://www.revenue.ie/en/tax-professionals/documents/code-of-practice-revenue-compliance-interventions.pdf (accessed 11 October 2026). Back